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Corporation Tax Act 2010
The Corporation Tax Act 2010 (c.4) is an Act of the Parliament of the United Kingdom that received Royal Assent on 3 March 2010. It was first presented (first reading) in the House of Commons on 19 November 2009 and received its third reading on 4 February 2010. It was first read in the House of Lords on 4 February 2010 and received its second and third readings on 2 March 2010. Overview Section 1 of the Act gives a summary of the contents of the 2010 Act, and the changes it made, primarily to the Income and Corporation Taxes Act 1988 Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For .... References External linksCorporation Tax Act 2010 on legislation.gov.uk United Kingdom Acts of Parliament 2010 Tax legislation in the United Kingdom {{UK-statute-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alistair Darling
Alistair Maclean Darling, Baron Darling of Roulanish, (born 28 November 1953) is a British politician who served as Chancellor of the Exchequer under Prime Minister Gordon Brown from 2007 to 2010. A member of the Labour Party, he was a Member of Parliament (MP) from 1987 until he stepped down in 2015, most recently for Edinburgh South West. Darling was first appointed as Chief Secretary to the Treasury by Prime Minister Tony Blair in 1997, and was promoted to Secretary of State for Work and Pensions in 1998. After spending four years at that department, he spent a further four years as Secretary of State for Transport, while also becoming Secretary of State for Scotland in 2003. Blair moved Darling for a final time in 2006, making him President of the Board of Trade and Secretary of State for Trade and Industry, before new Prime Minister Gordon Brown promoted Darling to replace himself as Chancellor of the Exchequer in 2007, a position he remained in until 2010. He served as ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
House Of Lords
The House of Lords, also known as the House of Peers, is the Bicameralism, upper house of the Parliament of the United Kingdom. Membership is by Life peer, appointment, Hereditary peer, heredity or Lords Spiritual, official function. Like the House of Commons of the United Kingdom, House of Commons, it meets in the Palace of Westminster in London, England. The House of Lords scrutinises Bill (law), bills that have been approved by the House of Commons. It regularly reviews and amends bills from the Commons. While it is unable to prevent bills passing into law, except in certain limited circumstances, it can delay bills and force the Commons to reconsider their decisions. In this capacity, the House of Lords acts as a check on the more powerful House of Commons that is independent of the electoral process. While members of the Lords may also take on roles as government ministers, high-ranking officials such as cabinet ministers are usually drawn from the Commons. The House of Lo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Community Amateur Sports Club
The Community Amateur Sports Club (CASC) scheme was introduced in 2002 by the then Labour government to support grass roots sport. The original legislation was drafted by Andrew Phillips. It recognises the importance of sport in the community by allowing local amateur sports clubs to register with HM Revenue and Customs (HMRC) as a sports club rather than a business for rates and tax purposes. As such, clubs can benefit from a range of tax reliefs, including Gift Aid and rate relief. Both property and non-property owning clubs can significantly benefit from the scheme. A community amateur sports club (CASC) in the United Kingdom is an amateur sports club eligible for favourable treatment for taxation purposes, with some similarities to charitable status. The benefits include eligibility for Gift Aid tax relief on donations, relief from at least 80% of business rates, and special treatment for capital gains tax and corporation tax purposes. The main criteria for registration a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Self-build Society
Self-build is the creation of an individual home for oneself through a variety of methods. The self-builder's input into this process varies from doing the actual construction to contracting the work to an architect or building package company. Motivation People build individual homes for many reasons. One common reason, especially in poorer countries, is that they may not be able to afford such housing on the open market. Another motivation can be the wish to create something tailored to their family's requirements and/or lifestyle. Methods Self-builders create their homes through a variety of methods, and seldom build it entirely themselves. In rich countries, many of them hire an architect to design the home, and a builder to construct it. Others use so-called 'package' companies to handle the entire project. Many others find themselves managing building sites and dealing directly with planners, tradespeople and materials suppliers. Extent Self-build in its wider meaning ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Housing Association
In Ireland and the United Kingdom, housing associations are private, Non-profit organization, non-profit making organisations that provide low-cost "Public housing in the United Kingdom, social housing" for people in need of a home. Any budget surplus is used to maintain existing housing and to help finance new homes and it cannot be used for personal benefit of directors or shareholders. Although independent, they are regulated by the state and commonly receive public funding. They are now the United Kingdom's major providers of new housing for renting, rent, while many also run equity sharing, shared ownership schemes to help those who cannot afford to buy a home outright. Housing associations provide a wide range of housing, some managing large estates of housing for families, while the smallest may perhaps manage a single scheme of housing for older people. Much of the supported accommodation in the UK is also provided by housing associations, with specialist projects for ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Real Estate Investment Trust
A real estate investment trust (REIT) is a company that owns, and in most cases operates, income-producing real estate. REITs own many types of commercial real estate, including office and apartment buildings, warehouses, hospitals, shopping centers, hotels and commercial forests. Some REITs engage in financing real estate. Most countries' laws on REITs entitle a real estate company to pay less in corporation tax and capital gains tax. REITs have been criticised as enabling speculation on housing, and reducing housing affordability, without increasing finance for building. REITs can be publicly traded on major exchanges, publicly registered but non-listed, or private. The two main types of REITs are equity REITs and mortgage REITs (mREITs). In November 2014, equity REITs were recognized as a distinct asset class in the Global Industry Classification Standard by S&P Dow Jones Indices and MSCI. The key statistics to examine the financial position and operation of a REIT include n ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Close Company
The musical foundation of Chichester Cathedral consists of the organist and master of the choristers, the assistant organist and the organ scholar; together with six singing men (called lay vicars), eighteen choristers, six probationers – and including a head chorister and a senior chorister (deputy head) who both wear a notable medallion on a red ribbon according to their office held. The choristers and probationers are all boarders at the Prebendal School, the cathedral's choir school. The lay vicars are professional singers who all have everyday jobs. During school term, the cathedral has eight sung services a week. As well as singing, choristers learn the piano and an orchestral instrument, spending at least eighteen hours a week on musical performance. Appearances Evensong is sung by the choir every day, with the exception of Wednesday. Additionally, on Sunday, Mattins and Eucharist are sung in the morning. Each year, the choir appears at the Chichester Festival The ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income And Corporation Taxes Act 1988
Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For example, a person's income in an economic sense may be different from their income as defined by law. An extremely important definition of income is Haig–Simons income, which defines income as ''Consumption + Change in net worth'' and is widely used in economics. For households and individuals in the United States, income is defined by tax law as a sum that includes any wage, salary, profit, interest payment, rent, or other form of earnings received in a calendar year.Case, K. & Fair, R. (2007). ''Principles of Economics''. Upper Saddle River, NJ: Pearson Education. p. 54. Discretionary income is often defined as gross income minus taxes and other deductions (e.g., mandatory pension contributions), and is widely used as a basis to com ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Third Reading
A reading of a bill is a stage of debate on the bill held by a general body of a legislature. In the Westminster system, developed in the United Kingdom, there are generally three readings of a bill as it passes through the stages of becoming, or failing to become, legislation. Some of these readings may be formalities rather than actual debate. The procedure dates back to the centuries before literacy was widespread. Since many members of Parliament were illiterate, the Clerk of Parliament would read aloud a bill to inform members of its contents. By the end of the 16th century, it was practice to have the bill read on three occasions before it was passed. Preliminary reading In the Israeli Knesset, private member bills do not enter the house at first reading. Instead, they are subject to a preliminary reading, where the members introducing the bill present it to the Knesset, followed by a debate on the general outlines of the bill followed by a vote on whether to send it t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chancellor Of The Exchequer
The chancellor of the Exchequer, often abbreviated to chancellor, is a senior minister of the Crown within the Government of the United Kingdom, and head of His Majesty's Treasury. As one of the four Great Offices of State, the Chancellor is a high-ranking member of the British Cabinet. Responsible for all economic and financial matters, the role is equivalent to that of a finance minister in other countries. The chancellor is now always Second Lord of the Treasury as one of at least six lords commissioners of the Treasury, responsible for executing the office of the Treasurer of the Exchequer the others are the prime minister and Commons government whips. In the 18th and early 19th centuries, it was common for the prime minister also to serve as Chancellor of the Exchequer if he sat in the Commons; the last Chancellor who was simultaneously prime minister and Chancellor of the Exchequer was Stanley Baldwin in 1923. Formerly, in cases when the chancellorship was vacant, the L ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
House Of Commons Of The United Kingdom
The House of Commons is the lower house of the Parliament of the United Kingdom. Like the upper house, the House of Lords, it meets in the Palace of Westminster in London, England. The House of Commons is an elected body consisting of 650 members known as members of Parliament (MPs). MPs are elected to represent constituencies by the first-past-the-post system and hold their seats until Parliament is dissolved. The House of Commons of England started to evolve in the 13th and 14th centuries. In 1707 it became the House of Commons of Great Britain after the political union with Scotland, and from 1800 it also became the House of Commons for Ireland after the political union of Great Britain and Ireland. In 1922, the body became the House of Commons of the United Kingdom of Great Britain and Northern Ireland after the independence of the Irish Free State. Under the Parliament Acts 1911 and 1949, the Lords' power to reject legislation was reduced to a delaying power. The g ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
First Reading
A reading of a bill is a stage of debate on the bill held by a general body of a legislature. In the Westminster system, developed in the United Kingdom, there are generally three readings of a bill as it passes through the stages of becoming, or failing to become, legislation. Some of these readings may be formalities rather than actual debate. The procedure dates back to the centuries before literacy was widespread. Since many members of Parliament were illiterate, the Clerk of Parliament would read aloud a bill to inform members of its contents. By the end of the 16th century, it was practice to have the bill read on three occasions before it was passed. Preliminary reading In the Israeli Knesset, private member bills do not enter the house at first reading. Instead, they are subject to a preliminary reading, where the members introducing the bill present it to the Knesset, followed by a debate on the general outlines of the bill followed by a vote on whether to send it t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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